Spett.Le

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Explanation:This would indicate a salutation in a formal letter directed to a company, or to more than one possible recipients/representatives at said company. Consequently, depending upon the situation or context, you might want to consider, "Dear Sirs"; "Dear Sir or Madam"; "To Whom It May Concern"; "Dear Representative(s) of XXX," "Dear XXX Representative(s)," "Esteemed XXX (or 'Representative[s]'), etc.

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Explanation:This would indicate a salutation in a formal letter directed to a company, or to more than one possible recipients/representatives at said company. Consequently, depending upon the situation or context, you might want to consider, "Dear Sirs"; "Dear Sir or Madam"; "To Whom It May Concern"; "Dear Representative(s) of XXX," "Dear XXX Representative(s)," "Esteemed XXX (or 'Representative[s]'), etc.

Explanation:by the time I saw this, you had graded.
Basically we don't use it in English. If you are writing to Marks and Spencer and you are Italian, you write:
Spettabile Marks and Spencer.
If you are British you write:
Marks and Spencer - STOP
Angela